asked the Minister for Finance if he will state the amount collected by special import levy on each class of goods covered for the year ended 31st March, 1957, indicating in respect of each class what changes, if any, have been made in the levy since 20th March, 1957, and the reduction there would have been in the levy collected on each class if the respective changes were operative as from 1st April, 1956, or from the date of imposition of the levy, whichever was the later.
Ceisteanna—Questions. Oral Answers. - Special Import Levy.
As the answer to the question is in the form of a tabular statement, I propose, with the permission of the Ceann Comhairle, to have it circulated with the Official Report.
Following is the statement:—
A. The receipts in the year ended 31st March, 1957, from each class of goods subject to the Special Import Levies are given in the following table:—
1. SPECIAL IMPORT LEVY
APPROXIMATE NET RECEIPTS—YEAR ENDED
31st MARCH, 1957.
|
Customs and Excise Tariff Supplement Ref. No. |
Brief Description of Goods |
Receipts |
|
£ |
||
|
501—00 |
Cutlery |
7,897 |
|
502—00 |
Penknives, etc. |
2,357 |
|
503—00 |
Razors and blades, etc. |
19,833 |
|
504—00 |
Photographic apparatus |
28,151 |
|
505—00 |
Lawn mowers |
8,878 |
|
506—00 |
Mechanical lighters, etc. |
38,164 |
|
Electrical apparatus:— |
||
|
507—01 |
Vacuun cleaners |
25,999 |
|
507—02 |
Hair driers |
1,616 |
|
507—03 |
Food mixers |
1,690 |
|
507—04 |
Shavers |
17,918 |
|
507—05 |
Hair clippers |
196 |
|
507—06 |
Blankets and warming pads |
863 |
|
508—00 |
Electrical bells |
2,593 |
|
509—00 |
Electric hand-lamps and torches |
3,177 |
|
510—00 |
Washing machines |
45,782 |
|
511—00 |
Refrigerators |
29,014 |
|
512—00 |
Radio and television sets, etc. |
98,918 |
|
513—00 |
Radio gramophones |
4,352 |
|
514—00 |
Musical instruments |
28,827 |
|
515—00 |
Gramophones and records |
36,853 |
|
516—00 |
Record players |
7,707 |
|
517—00 |
Music rolls |
— |
|
518—00 |
Clocks |
34,117 |
|
519—00 |
Watches, etc. |
96,273 |
|
520—00 |
Vacuum flasks, etc. |
3,350 |
|
521—00 |
Clothing and apparel |
218,124 |
|
522—00 |
Smokers' requisites |
15,169 |
|
523—00 |
Trunks, travel bags, etc. |
34,385 |
|
524—00 |
Furniture and mattresses |
51,632 |
|
525—00 |
Umbrellas and sunshades |
8,442 |
|
526—00 |
Walking sticks, etc. |
708 |
|
527—00 |
Toys, etc. |
172,664 |
|
528—00 |
Sports goods |
39,170 |
|
529—00 |
Lighting fixtures, etc. |
64,064 |
|
530—00 |
Fancy or ornamental articles |
103,480 |
|
531—00 |
Precious stones, etc. |
4,990 |
|
532—00 |
Precious metals |
4,360 |
|
533—00 |
Jewellery, etc. |
55,875 |
|
534—00 |
Imitation jewellery |
101,416 |
|
535—00 |
Fountain pens, etc. |
41,962 |
|
537—00 |
Meat and meat preparations |
36,321 |
|
538—00 |
Edible nuts |
48,078 |
|
539—00 |
Chocolate and cocoa preparations |
1,138 |
|
540—00 |
Pickles, sauces, etc. |
3,049 |
|
541—00 |
Spices |
34,097 |
|
542—00 |
Non-alcoholic beverages |
3,114 |
|
543—00 |
Cordials |
174 |
|
544—00 |
Prepared fruit juices |
7,026 |
|
545—00 |
Prepared vegetable juices |
255 |
|
546—00 |
Sensitized photographic materials |
18,602 |
|
547—00 |
Electric filament lamps, etc. |
25,378 |
|
548—00 |
Hollow-ware |
5,931 |
|
549—00 |
Fur skins, etc. |
34,588 |
|
550—00 |
Quilts, etc. |
621 |
|
551—00 |
Rugs |
79 |
|
552—00 |
Curtains |
2,786 |
|
553—00 |
Hot water bottles |
1,859 |
|
554—00 |
Toilet paper |
2,908 |
|
555—00 |
Paper towels, etc. |
5,141 |
|
556—00 |
Imitation parchment |
206 |
|
557—00 |
Paints and enamels |
8,508 |
|
558—00 |
Varnishes |
5,516 |
|
559—00 |
Perfumery, etc. |
24,994 |
|
560—00 |
Essential oils, etc. |
81,719 |
|
561—00 |
Glassware, domestic |
24,474 |
|
562—00 |
Pictures, etc., executed by hand |
968 |
|
563—00 |
Pictures, etc. printed |
15,970 |
|
564—01 |
Motor vehicles, complete |
5,544 |
|
564—02 |
Motor vehicles bodies and chassis |
395,861 |
|
564—03 |
Motor Vehicles, Other parts, etc. |
148,308 |
|
565—01 |
Newsprint |
86,199 |
|
565—02 |
Other printing paper |
17,389 |
|
566—00 |
Newspapers, daily |
27,691 |
|
567—00 |
Newspapers, other and periodicals |
157,071 |
|
568—01 |
Fruit, tinned in syrup enumerated |
4 |
|
568—02 |
Fruit, tinned in syrup other Parcel Post:— |
74,029 |
|
Wearing apparel |
44,977 |
|
|
Other goods |
111,489 |
|
|
TOTAL: |
2,918,028 |
2. SPECIAL IMPORT (No. 2) LEVY
APPROXIMATE NET RECEIPTS—YEAR ENDED
31st MARCH, 1957.
|
Customs and Excise Tariff Supplement Ref. No. |
Brief Description of Goods |
Receipts |
||
|
£ |
||||
|
601—00 |
Electro-thermic and electro-mechanical appliances |
54,098 |
||
|
602—00 |
Basketware, etc. |
2,552 |
||
|
Plastic articles:— |
||||
|
603—01 |
Domestic |
17,314 |
||
|
603—02 |
Containers |
23,725 |
||
|
603—03 |
Fittings |
1,883 |
||
|
604—00 |
Electro-plated articles |
9,673 |
||
|
605—00 |
Slide fasteners |
8,673 |
||
|
606—00 |
Sewing machines |
8,284 |
||
|
607—00 |
Hard haberdashery |
25,301 |
||
|
608—00 |
Firegrates, etc. |
44,533 |
||
|
609—00 |
Gas combustion appliances |
38,165 |
||
|
610—00 |
Crown corks |
9,159 |
||
|
611—00 |
Weighing machines and scales |
16,654 |
||
|
612—00 |
Office machinery |
75,801 |
||
|
613—00 |
Office equipment (Filing or loose-leaf covers, etc.) |
6,020 |
||
|
615—00 |
Ice-cream powders |
19 |
||
|
616—00 |
Fruit, fresh chilled or frozen |
194,016 |
||
|
617—00 |
Fruit, dried |
178,297 |
||
|
618—00 |
Vegetables, fresh frozen dried or otherwise preserved |
39,489 |
||
|
619—00 |
Vegetable soups and purees |
14,425 |
||
|
620—00 |
Fish in sealed containers |
61,475 |
||
|
621—00 |
Cereal products |
1,630 |
||
|
622—00 |
Tapioca, etc. |
25,898 |
||
|
623—01 |
Floor coverings, hard surface |
55,331 |
||
|
623—02 |
,, |
,, |
rubber |
2,764 |
|
623—03 |
,, |
,, |
in sheets |
2,002 |
|
624—01 |
Tulle, lace etc., in the piece |
31,768 |
||
|
624—02 |
Oil-cloth, etc. |
17,454 |
||
|
625—00 |
Tulle, lace, etc., articles |
1,659 |
||
|
626—00 |
Narrow fabrics |
17,947 |
||
|
627—00 |
Fur skins, raw |
37 |
||
|
628—00 |
Plastic materials in sheets, etc. |
105,134 |
||
|
629—00 |
Office supplies (Ink, etc.) |
8,766 |
||
|
630—00 |
Tableware, etc., clay |
11,889 |
||
|
631—00 |
Stoppers |
26,268 |
||
|
632—00 |
Glue, etc. |
21,293 |
||
|
633—00 |
Adhesives |
12,306 |
||
|
634—00 |
Gums, etc. natural |
17,791 |
||
|
635—00 |
Beeswax, etc. |
6,024 |
||
|
636—00 |
Polishing preparations |
1,339 |
||
|
637—00 |
Fibre or pulp sheets and slabs |
9,523 |
||
|
638—00 |
Paperboard |
37,629 |
||
|
639—01 |
Motor commercial vehicles, complete |
1,579 |
||
|
639—02 |
Motor trailers, complete |
3,680 |
||
|
639—03 |
Motor commercial vehicles, bodies and chassis |
65,326 |
||
|
639—04 |
Motor Commercial vehicles, other parts |
52,243 |
||
|
Parcel post |
25,274 |
|||
|
TOTAL: |
1,392,110 |
B. The alterations which have been made in the levies since the 20th March, 1957, and the loss of revenue under the levy heads affected which would have been incurred in the year ended 31st March, 1957, if these alterations had been in force from 1st April, 1956, or the date when the levy first applied to those heads of levy, whichever was the later, are shown in the following table:—
|
Alterations |
Reference No. in Customs and Excise Tariff Supplement |
Loss of revenue which would have occurred in 1956-57 |
|
|
£ |
|||
|
I. The Emergency Imposition of Duties (No. 394) (Special Import Levies and Motor Car Duty) Order, 1957, exempted the following classes of goods from levy with effect from 3rd April, 1957: |
|||
|
Aggregates of parts of motor vehicles liable to compound rates of motor car duty— |
|||
|
(a) Private cars |
564—02 |
395,861 |
|
|
(b) Commercial cars |
639—03 |
65,326 |
|
|
Oranges |
Part 616 |
99,613 |
|
|
II. Emergency Imposition of Duties (No. 398) (Special Import Levies) (Amendment) Order, 1957, exempted the following classes of goods from levy with effect from 17th April, 1957:— |
|||
|
Radio and television sets, etc. |
512 |
98,918 |
|
|
Radio gramophones |
513 |
4,352 |
|
|
Gramophones |
Part 515 |
4,474 |
|
|
Record players |
516 |
7,707 |
|
|
Umbrellas and sunshades |
525 |
8,442 |
|
|
Spices |
541 |
34,097 |
|
|
Fur skins, etc. |
549 |
34,588 |
|
|
Toilet paper |
554 |
2,908 |
|
|
Imitation parchment |
556 |
206 |
|
|
Essential oils, etc. |
560 |
81,719 |
|
|
Assembled motor cars to which Section 12 of Finance (Agreement with United Kingdom) Act, 1938, applies |
Part 564-01 |
1,057 |
|
|
Newsprint |
565-01 |
86,199 |
|
|
Other printing paper |
565-02 |
17,389 |
|
|
Firegrates, etc. |
608 |
44,533 |
|
|
Gas combustion appliances |
609 |
38,165 |
|
|
Weighing machines and scales |
611 |
16,654 |
|
|
Ice cream powders |
615 |
19 |
|
|
Fur skins, raw |
627 |
37 |
|
|
Plastic materials in sheets, etc. |
628 |
105,134 |
|
|
Glue, etc. |
632 |
21,293 |
|
|
Adhesives |
633 |
12,306 |
|
|
Gums, etc., natural |
634 |
17,791 |
|
|
Beeswax, etc. |
635 |
6,024 |
|
|
GRAND TOTAL I and II |
£1,204,812 |
There has also been introduced into the levies a licensing provision in the following terms, operative from 3rd April, 1957:—
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of Special Import Levy or Special Import (No. 2) Levy any articles chargeable with such levy which are intended for use in a process of manufacture or for the equipment of an industrial undertaking and which are articles such as are not obtainable otherwise than by importation or in the case of any such articles already imported, to take delivery thereof without payment of such levy, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.
It is of course not possible to estimate how the yield of the levies might have been affected if this licensing provision had been in existence during the year 1956-57.